چکیده مقاله
Purpose: In today's financial markets there is a great deal of pressure forcompanies to meet investors' expectations Exchanging information betweencompanies and users is done by auditors On the other hand, competition infinancial market and future manufacture, cause some necessary plans for firms, forexample: investment in R&D, and as a result in innovation Methods: this is a qualitative and post event research To obtain the goals of theresearch, first, by reviewing the literature, model of computing data of auditorconservatismwas recognized In the next step, information in an innovation linearregression model was progressed In order to examine the hypothesis, we appliedsome limitations, then the final sample including of 160 firms, and data ofcompanies selected from 2010 to 2019 on the Tehran Stock Exchange Base onstatistical techniques such as multivariate linear regression analysis, fixed paneldata cross section weight and control of fixed effects at the firm and year levelthat were used to test the research hypotheses Results: according to the result, there is a negative and significant relationshipbetween auditor conservatism and company innovation According to the result,companies with conservative auditors will have less innovation
کلیدواژهها
نویسندگان
Maryam Mesgarha
MA in accounting, Raja University, Qazvin, Iran
Seyed Ahmad mousavi
Assistant Professor, Accounting Dept, Facility Member of Raja University, Qazvin, Iran
Mehdi Keshavarz Bahadori
Instructor, Accounting Dept, Facility Member of Raja University,,Qazvin, Iran
شیوه ارجاع
Mesgarha, Maryam and mousavi, Seyed Ahmad and Keshavarz Bahadori, Mehdi,1401,The Effect of Auditor Conservatism on Company Innovation,Third International Conference on Management, Accounting and Economics in Sustainable Development,Mashhad
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مجموعه مقالات سومین همایش بین المللی مدیریت،حسابداری و اقتصاد در توسعه پایدار10 آبان 1401 · مشهد